haku: @author Fickert, R. / yhteensä: 4
viite: 2 / 4
| Tekijä: | Fickert, R. |
| Otsikko: | Analyse von Erfolgsabweichungen. |
| Lehti: | Unternehmung
1988 : JAN, VOL. 42:1, p. 41-61 |
| Asiasana: | MANAGEMENT ACCOUNTING COST BENEFIT ANALYSIS COST-PRICE-VOLUME ANALYSIS |
| Kieli: | ger |
| Tiivistelmä: | The analysis of operating profit or loss is one of the most important tasks of the management accounting. The profit deviation is interpreted in the context of the standard-cost system. The potential causes of the difference between the actual and the targeted profit are examined. The main variants of the deviation analysis methodology are discussed. Deviations in quantity sold, in the assortment of goods, in the market shares, in the prices and costs, in the prime costs, and in the common costs are examined separately. As a result the possibility of the standard cost system's expansion into a standard cost-benefit system is shown. |
SCIMA